# Finance Act 1989, Paragraph 18


For the purposes of this Schedule “SAYE option scheme” has the same meaning as in the SAYE code (see section 516 of the Income Tax (Earnings and Pensions) Act 2003 (approved SAYE option schemes)).

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/5/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-5/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.